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HMRC internal manual

Capital Gains Manual

Land: part-disposals: strict legal position

Where there has been a part- disposal of a large holding of land, it can be difficult to identify `the asset’ which has been the subject of the part-disposal. The following paragraphs, CG71804-CG71807, set out the strict legal position. However, it is often possible to avoid the need to value the whole of the unsold portion of the holding of land, see CG71852+.